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Lahore High Court 2024 Income Tax Ordinance 2001 S. 130(3)

2024 PTD 32

Quo warranto
RIZWAN ALI SAYAL
Appellant
VS
FEDERATION OF PAKISTAN AND OTHERS
Respondent

Case Laws / Head Notes / Paras

Income Tax Ordinance (XLIX of 2001)---S. 130(3)---Constitution of Pakistan, Art. 199---Constitutional petition---Quo warranto---Appellate Tribunal Inland Revenue---Judicial Member, appointment of---Pre-conditions---Involvement in criminal case---Effect---Petitioner assailed appointment of respondent as Member Judicial in Appellate Tribunal Inland Revenue on the ground that an FIR was registered against him---Validity---No restrictions or conditions were provided under S. 130(3) of Income Tax Ordinance, 2001 relating to character verification during probationary period of respondent---Mere involvement of a candidate in any criminal case/FIR was not sufficient to bring any clog for appointment of respondent as a Judicial Member of Appellate Tribunal Inland Revenue---Respondent was never adju...